The provisional audit from the General Inspectorate for Education, Sport and Research (IGESR) has been issued to members of the FFF Executive Committee today.

Treatment of gender-based and sexual violence, governance and management are among the subjects addressed in the report that was commissioned by French Sports Minister Amélie Oudéa-Castéra.

Its release comes after Le Graët was forced to step aside as head of the organisation pending the findings of the investigation.

Le Graët is under investigation by Paris public prosecutors following allegations of sexual harassment made by French football agent Sonia Souid.

Aline Riera, a former French footballer who is a member of the FFF Executive Committee, has also accused Le Graët of inappropriate behaviour towards Corinne Deacon, head coach of France’s women’s team.

The 81-year-old, who has led the FFF since 2011 and has a mandate which is due to run until 2024, denies any wrongdoing.

According to France24, the IGESR report claims that Le Graët’s attitude towards women "can be described at the very least as sexist".

It also reportedly indicates that there was evidence that his behaviour was "likely to be considered as criminal".

"Considering his conduct towards women, his public comments and the governance failings of the FFF, Mr Le Graët no longer has the necessary legitimacy to run and represent French football," the report read.

The provisional audit also claimed that the FFF’s policy on handling of gender-based and sexual violence cases was "neither effective nor efficient" and that it was "not a priority deployed rationally by the FFF in the territories".

Florence Hardouin has also been temporarily suspended as director general of the FFF while the investigation is carried out.

The report said that Hardouin’s management style "can be described as brutal" and called her relationship with Le Graët "toxic".

The FFF, led by Interim President Philippe Diallo, has been given until February 13 to respond to the provisional audit.

It has also been reported by L’Equipe that Hardouin has been summoned for a preliminary dismissal interview for serious misconduct on February 21.

Hardouin reportedly suffered a heart attack after being suspended as a precaution of the FFF Executive Committee.

Her health issues have resulted in her dismissal interview being postponed twice.

Le Graët had previously faced calls to resign after what he admitted were "clumsy remarks" about Zinedine Zidane’s potential interest in coaching the French national team.